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of <h1>Section 136: Statements in GST inquiries are key evidence if witnesses are deceased, missing, or unable to testify.</h1> Under Section 136 of the Rajasthan Goods and Services Tax Act, 2017, statements made and signed by individuals in response to a summons during inquiries or proceedings are considered relevant for proving facts in prosecutions under this Act. These statements are admissible if the individual is deceased, missing, unable to testify, prevented from attending by the opposing party, or if their presence would cause unreasonable delay or expense. Additionally, if the individual testifies in court and the court deems it just, the statement may be admitted as evidence.
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